Auditoría integral a la tesorería del Gobierno Autónomo Descentralizado Municipal Riobamba, provincia de Chimborazo, período 2013

Abstract

This research consists in the development of a comprehensive audit carried out in order to assess the administrative-financial and compliance management to contribute to improving the decision making of the Treasury Department of the Municipal Autonomous Decentralized Government Riobamba, period 2013 through the application of the methodology presented in order to have with sufficient evidence and issue the final audit report. The recommendations of previous audits were the starting point which allowed note the infringement of the same; the internal and external aspects were determined through a situational analysis that Treasury Department must consolidate and others eliminated. As a part of specific and preliminary planning the resources to evaluate were detailed and also the procedures to be carried out, which are properly supported and conducted in accordance with the accounting regulations an audit; the specific internal control applicable to the Treasury Department was evaluated for the determination of the findings that demonstrate the problem presented in the first instance, in addition to the verification of the current situation and of the conceived idea to be defended. The comprehensive audit report was developed as a result of the research process that details the recommendations for the municipal Treasury Area.